Probate tax is levied at a rate of only 2% where the £40,000 threshold is exceeded. However, there is provision in the legislation for deferral of probate tax by the Revenue Commissioners in cases of hardship or where the estate is illiquid. In the case referred to by the Deputy, I have been informed by the Revenue Commissioners that when the probate tax return has been lodged and processed and the final liability quantified then the method of payment of the tax liability will be considered in the light of the financial circumstances of the individual.